Jurisdiction fails when assessment orders name a non-existent amalgamated company, rendering proceedings void.

Assessment and DRP directions issued in the name of an amalgamated company that had ceased to exist after merger were void for want of jurisdiction. The record showed that the merger and subsequent name change had been intimated to the departmental authorities, yet the impugned orders were still passed in the name of the erstwhile entity. Applying the settled principle that proceedings against a non-existent company are invalid, the defect went to the root of the matter. The assessment order and DRP directions were set aside, and the other transfer pricing and penalty grounds became academic.

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Issues: Whether the assessment order and DRP directions, passed in the name of an amalgamated company that had ceased to exist pursuant to merger, were valid in law.

Analysis: The record showed that the original assessee had merged with another company with effect from 01.04.2024, and the subsequent change of name was also intimated to the departmental authorities. Despite these intimation, the DRP directions and the final assessment order were passed in the name of the erstwhile entity, which was no longer in existence on the date of the impugned orders. Applying the settled principle that proceedings against a non-existent amalgamating company are without jurisdiction, the defect was held to go to the root of the matter. Once this legal issue was accepted, the other transfer pricing and penalty-related grounds were rendered academic.

Conclusion: The assessment order and DRP directions passed in the name of the non-existent amalgamated entity were invalid and were set aside; the additional ground was allowed, resulting in relief to the assessee.

Ratio Decidendi: An assessment or related adjudicatory direction issued in the name of a company that had ceased to exist on account of amalgamation is void for want of jurisdiction.

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